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April 30, 2026World Journal of Advanced Research and Reviews

Integrating Tax Compliance, Internal Controls, and Standard Operating Procedures in Community-Serving and Growth-Stage Organizations: Building a Unified Operational-Control Framework

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Authors

TNTariro Lyan NhemachenaASAshley Munashe ShambareDKDelin Kufandada

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Overview

Randomized trial demonstrates improved compliance in resource-constrained organizations, indicating effective operational frameworks.

Key Points

  • The aim is to develop an integrated operational-control system for community-serving and growth-stage organizations.
  • Developed a framework based on the COSO Internal Control Integrated Framework.
  • Implemented five components: centralized tax calendar, integrated payroll processes, standardized documentation, independent bank reconciliations, and SOP repository.
  • Conducted four-phase implementation with gap analysis.
  • Increased compliance rates in implementing organizations.
  • Reduced month-end close process duration by 30%.
  • Enhanced stakeholder trust and engagement, especially in the community health nonprofit.

Cite This Study

Nhemachena et al. (2026) studied this question.

synapsesocial.com/papers/6a6a55482ef98b0efacb1fd9https://doi.org/10.30574/wjarr.2026.30.1.1164
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